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1 |
Is the Internet of Things a helpful employee? An exploratory study of discourses of Canadian farmers
آیا اینترنت اشیا یک کارمند مفید است؟ بررسی اکتشافی گفتمان های کشاورزان کانادایی-2022 The increasing global population and the growing demand for high-quality products have called
for the modernization of agriculture. “Internet of Things” is one of the technologies that is pre-
dicted to offer many solutions. We conducted a discourse analysis of 19 interviews with farmers in
Ontario, Canada, asking them to describe their experience of working with IoT and related
technologies. One main discourse with two opposing tendencies was identified: farmers recognize
their relationship with IoT and related technology and view technology as a kind of “employee”,
but some tend to emphasize (1) an optimistic view which is discourse of technology is a “Helpful
Employee”; while others tend to emphasize (2) a pessimistic view which is a discourse of tech-
nology is an “Untrustworthy Employee”. We examine these tendencies in the light of the literature
on organizational behavior and identify potential outcomes of these beliefs. The results suggest
that a farmer’s style of approaching technology can be assessed on a similar scale as managers’
view of their employees and provide a framework for further research. keywords: فناوری اینترنت اشیا | کشاورزی | تحلیل گفتمان | سبک استفاده از تکنولوژی | Internet of things technology | Agriculture | Discourse analysis | Style of use of technology |
مقاله انگلیسی |
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Comparative educational outcomes of an active versus passive learning continuing professional development activity on self-management support for respiratory educators: A non-randomized controlled mixed-methods study
نتایج آموزشی مقایسهای فعالیت توسعه حرفهای مستمر یادگیری فعال در مقابل غیرفعال بر حمایت خودمدیریتی از مربیان تنفسی: یک مطالعه با روشهای ترکیبی کنترلشده غیرتصادفی-2021 Aim: We compared educational outcomes associated with an active vs. passive continuing professional development activity on self-management support for respiratory educators.
Background: There is a need to identify learning activities associated with the most successful continuing professional development programs for respiratory educators.
Design: This was a non-randomized controlled mixed-methods study recruiting respiratory educators attending a
continuing professional development activity on self-management support.
Methods: In the experimental group, active learning methods (role-play simulations) were employed, whereas
passive learning methods (lecture) were used in the comparison group. Educators were allocated to the comparison group (first 15 months of the study), then to the experimental group (last 17 months). Educators filled
questionnaires measuring pre-/post-activity knowledge about self-management support (score 0–25) and selfreported competence (score 1–10). Scores were compared using mixed-effect models. Interviews with educators were conducted and content analysis was performed.
Results: We recruited 94/94 educators (active: n = 51; passive: n = 43). Knowledge scores increased to a greater
extent in the active vs. passive learning group (adjusted difference-in-difference [aDID]=2.01; 95% confidence
interval [95%CI]: 0.14–3.88), although competence scores increased to a greater extent in the passive learning
group (aDID=− 0.38; 95%CI: − 1.56 to − 0.04). Reflecting on their competence, educators of the active learning
group identified the need to further improve their self-management support skills, whereas educators of the
passive learning group did not.
Conclusions: Our results show that an active learning continuing professional development activity on selfmanagement support could help educators to better apply knowledge and appears to engage them in a process of reflection on action.
keywords: Chronic obstructive pulmonary disease | Continuing education | Mixed methods | Patient education as topic | Self-management support |
مقاله انگلیسی |
3 |
Framing accounting for goodwill: Intractable controversies between users and standard setters
فریم کردن حسابداری برای حسن نیت: اختلافات قابل انعطاف بین کاربران و برنامه های استاندارد-2021 How to account for goodwill arising from business combinations has proven to be one the most
controversial topics for the standardisation, preparation, and audit of financial reports. Given its
contested nature, and recent debates about improper goodwill accounting by failing companies,
standard setters are currently reconsidering existing recognition, measurement, and disclosure
requirements. In this study, we explore the views of a relatively neglected group of stakeholders
in the financial reporting policy-making arena – financial statement users. We draw on empirical
evidence from interviews with financial analysts and from responses by analysts to IASB and
EFRAG consultations. We mobilise framing theory as used in public policy studies to analyse how
users make sense of goodwill accounting information as compared to standard setters. Our key
finding is the plurality of colliding frames between users and standard setters that remain
intractable. Our analysis reveals that users’ interest in management’s accountability on acquisi-
tions cannot fit easily into the financial reporting frame. Not only are claims by standard setters
about the value relevance of goodwill impairments found not to be experienced in practice, but
also we discover that users question the benefits of standard setters working in this area, while
they take recourse to ‘street numbers’ for their analysis. We interpret the intractability we
discover as putting into question public policy claims that accounting policies are developed with
a commitment to serve the public interest. keywords: IFRS | حسن نیت | آنالیز مالی | کادر بندی | IFRS | Goodwill | Financial analysis | Framing |
مقاله انگلیسی |
4 |
Use and non-use of accounting information: The case of controversial projects in public and non-profit settings
استفاده و عدم استفاده از اطلاعات حسابداری: مورد پروژه های بحث برانگیز در تنظیمات عمومی و غیر انتفاعی-2021 This paper investigates whether and how accounting information is used in debates and decision-
making processes about controversial projects in public sector and non-profit settings in the
Netherlands and Italy. The research is based on two case studies and relies on multiple methods of
qualitative data collection, including documents, interviews with key actors and media reports.
The research finds a more limited extent of accounting information use than expected given the
controversiality of the projects. It raises various types of explanations for this limited accounting
information use, especially that ruling groups of actors supporting the project do not give room to
the opposing minority for putting forward their concerns and preferences. The power position of
the ruling majority thus matters in mitigating opportunities for a dialogic use of accounting in-
formation leading to the decision-making about the projects. So, controversiality is a determining
factor, but insufficient as an explanation for the extent to which accounting information is used.
In addition, the type of accounting information use is depending on the actors’ appreciation of the
project. Advocates and opponents concerning both projects were in general inclined to an
ammunition type of accounting information use, whereas actors holding a neutral position used
available accounting information in a more rational way. keywords: استفاده از اطلاعات حسابداری | پروژه های بحث برانگیز | زمینه - بسته به اطلاعات حسابداری استفاده می شود | حسابداری گفتگو | Accounting information use | Controversial projects | Context-depending accounting information use | Dialogic accounting |
مقاله انگلیسی |
5 |
Educational Intervention to Strengthen Pediatric Postoperative Pain Management: A Cluster Randomized Trial
مداخله آموزشی برای تقویت مدیریت درد پس از عمل کودکان: یک آزمایش تصادفی خوشه ای-2021 Background: Pediatric postoperative pain is still undertreated.
Aims: To assess whether educational intervention increases nurses’ knowledge and improves pediatric
postoperative pain management.
Design: Cluster randomized controlled trial with three measurement points (baseline T1, 1 month after intervention T2, and 6 months after intervention T3). Participants/Subjects: The study was conducted in postanesthesia care units at six hospitals in Norway. Nurses working with children in the included units and children who were undergoing surgery were invited to participate in this study. Methods: Nurses were cluster randomized by units to an intervention (n = 129) or a control group (n = 129). This allocation was blinded for participants at baseline. Data were collected using “The Pediatric Nurses’ Knowledge and Attitudes Survey Regarding Pain: Norwegian Version” (primary outcome), observations of nurses’ clinical practice, and interviews with children. The intervention included an educational day, clinical supervision, and reminders. Results: At baseline 193 nurses completed the survey (75% response rate), 143 responded at T2, and 107 at T3. Observations of nurses’ (n = 138) clinical practice included 588 children, and 38 children were interviewed. The knowledge level increased from T1 to T3 in both groups, but there was no statistically significant difference between the groups. In the intervention group, there was an improvement between T1 and T2 in the total PNKAS-N score (70% vs. 83%), observed increase use of pain assessment tools (17% vs. 39%), and children experienced less moderate-to-severe pain. Conclusions: No significant difference was observed between the groups after intervention, but a positive change in knowledge and practice was revealed in both groups. Additional studies are needed to explore the most potent variables to strengthen pediatric postoperative pain management. keywords: |
مقاله انگلیسی |
6 |
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens
تصورات فعالان جنبش اجتماعی از کنش سیاسی و مقابله با حسابداری از طریق یک دریچه حسابداری گفتگوی انتقادی و پاسخگویی-2021 In the face of growing disaffection with neoliberalism and corporate social and environmental
accounting, critical accounting recognizes the potential of counter-accounting to open spaces for
democratic contestation and to advance progressive change. Critical dialogic accounting and
accountability (CDAA), for example, views counter-accounting as providing social movements
with opportunities to challenge neoliberal hegemony, to mobilize multiple publics and to
construct new social realities. However, the democratizing potential of counter-accounting is
contested within academia, and social movements’ views of counter-accounting as a politicizing
practice are not well understood. We extend CDAA theorizing by elaborating on the value of
counter-accounting in advancing democratic struggles against neoliberalism and illustrating how
an agonistic lens can be useful in framing social movements’ actions in these struggles. Social
movements’ conceptualizations of political action and counter-accounting are empirically
investigated through interviews with 25 social movement activists. Based on the interviews and
our CDAA lens, we propose possible areas for critical accounting collaborations with social
movements as they seek to effect progressive change. keywords: حسابداری دیجیتالی انتقادی و پاسخگویی | مبنی بر حسابداری | عذاب | جنبش های اجتماعی | نئولیبرالیسم | Critical dialogic accounting and accountability | Counter-accounting | Agonistics | Social movements | Neoliberalism |
مقاله انگلیسی |
7 |
Digital extraction: Blockchain traceability in mineral supply chains
استخراج دیجیتال: قابلیت ردیابی بلاکچین در زنجیره های تأمین مواد معدنی-2021 Digital data — including technologically-mediated data generated by blockchain-enabled traceability — is performing an increasingly integral role in extractive operations, but scarce attention has been paid to the structuring effect of these digital technologies or the socio-economic spatiality of data-driven mining operations. Drawing on extensive qualitative research (interviews, participant observation, and two sets of survey data among actors relevant to these mineral supply chains), this article advances the notion of “digital extraction” todescribe the collection, analysis, and instrumentalization of digital data generated under the banner of blockchain-based due diligence, chain of custody certifications, and various transparency mechanisms, situated alongside and in support of mineral extraction. The article mobilizes concepts from political geography and political ecology to argue that digital technologies of traceability in extractive processes potentially create new forms of control and exclusion or exacerbate existing social, political, and territorial dispossession through asymmetric relations of power and knowledge in mineral supply chains. Despite industry efforts to make mineral supply chains more sustainable by resorting to digital certification and traceability, the strategic uses of un- certainty, ignorance, and ambiguity undergirding blockchain-enabled traceability systems fail to challenge existing inequalities in resource use and access or fulfill the promise of transparency and accountability. Keywords: Blockchain | Traceability | Mining | Digital extraction | Certification | Digital technology | Political ecology |
مقاله انگلیسی |
8 |
A Knowledge Map for ICT Integration in the Silver Economy
نقشه دانش برای ادغام ICT در اقتصاد نقره ای-2021 In the European Union, the silver economy is focused on developing strategies to facilitate the elderly population, mainly in terms
of creating services based on innovations and technology. The paper encompasses a detailed overview of the silver economy in
Estonia and the introduction of ICT solutions for the elderly population through knowledge management techniques. A knowledge
map has been created using the Ontology model in Protégé to demonstrate the key knowledge resources for ICT integration in the
silver economy. The results and information displayed in the knowledge map have been gathered from two detailed workshops
which were further validated through questionnaires and interviews from the professionals in the field. The purpose of this paper is
to discuss the different knowledge resources and competencies relevant to the integration of ICT in the silver economy which will
serve as a basis for the development of a knowledge management model in the future.
keywords: Smart Specialization Strategy | ICT | Silver Economy | Knowledge Map | Ontology | Digital Competency |
مقاله انگلیسی |
9 |
Knowledge management and humanitarian organisations in the Asia-Pacific: Practices, challenges, and future pathways
مدیریت دانش و سازمان های بشردوستانه در آسیا و اقیانوس آرام: شیوه ها، چالش ها و مسیرهای آینده-2021 While there is growing recognition amongst humanitarians that knowledge sharing and exchange are essential
components of organisational efficiency and effectiveness, knowledge management processes in many human-
itarian organisations are still inadequate. The review of knowledge management and international relations
literature reveals limited research on the institutional memory of humanitarian organisations. This article aims to
start filling this research gap by examining the use of explicit and tacit knowledge transfer in the humanitarian
sector in the Asia-Pacific. It points to the embryonic stage of knowledge management and the reliance on tacit
knowledge management consistent with the early stage of sector professionalization in the region. It reviews and
analyses existing scholarly literature and manuals and draws on fieldwork interviews with key humanitarian
personnel that primarily focus on natural hazards. The findings suggest institutional memory in the humanitarian
sector remains ad hoc with limited long-term capture. There is a broad tendency in the region to rely on tacit
knowledge transfer – interpersonal relationships and informal decision-making – as the dominant knowledge
management practice. This reliance challenges knowledge management at the institutional level and indicates a
weakness in the institutional memory of humanitarian organisations in the region. Our research raises questions
about how to improve knowledge management practices within humanitarian organisations in the Asia-Pacific
with significant implications for the sector more generally. A recalibration of tacit and explicit knowledge
management would build institutional memory in humanitarian organisations. This requires a dual-track
approach with codified documentation of experiences and greater emphasis on an institutional culture of
knowledge sharing. keywords: آسیا و اقیانوسیه | حافظه نهادی | مدیریت بحران | مدیریت دانش | امور بشردوستانه | حکومت | Asia-pacific | Institutional memory | disaster management | Knowledge management | Humanitarian affairs | governance |
مقاله انگلیسی |
10 |
Benefits of and Obstacles to RPA Implementation in Accounting Firms
مزایا و موانع اجرای RPA در شرکت های حسابداری-2021 This paper describes the concept of a novel research planned to be carried out in Polish accounting firms providing accounting
services to micro and small enterprises. The accounting firms consist of around 36,000 active entities providing services to as many
as about 2 million entrepreneurs. The principal objective of this research is to determine the extent of robotic process automation
in Polish accounting firms, as well as to identify the benefits of and obstacles to its implementation. The research is to be structured
into 6 tasks, while the methods to be applied include a literature review, interviews with the owners and accountants working in
accounting firms, survey methods/pen-and-paper personal interview and computer-assisted web interview, as well as raw data
collection and statistical analysis. The results of a preliminary pilot study in two accounting firms are also presented in the paper.
Keywords: Accounting processes management | Robotic Process Automation | accounting firms |
مقاله انگلیسی |